Mali̇yet Yöneti̇mi̇ Açisindan Tam Zamaninda Üreti̇m ( Jit) Si̇stemi̇ Ve Karşilaştirmali Muhasebe Uygulamalari

Abstract

In today's world, customers demand more quality and affordable products with the dominant potential of customer-market-oriented marketing rather than business-production. Therefore, the enterprises which are the locomotives of the economy, have searched for new production techniques in order to meet these demands of the customers in the best way and to provide the highest efficiency with minimum input. As a result of this search, many new fertility techniques have emerged. Just in time production (JIT) system is one of these techniques, but its importance is increasing day by day. In order to reach the targeted sales and profitability levels and increase their productivity, companies should follow an effective cost policy due to the ruthless competition in the globalizing world, the changes and developments in technology and the fluctuations in the economy. Accordingly, JIT, which foresees the elimination of unnecessary elements and processes during production activities, is a system that aims to continuously improve production and production processes and minimize costs. JIT, whose basic philosophy is to minimize the intermediate stock level in the enterprises, reduces the fluctuations in demand and enables the production process to be realized effectively.